## West Denton Community Church
Report and Accounts Year ended 31 August 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **WEST DENTON COMMUNITY CHURCH**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **Trustees**
Catherine Carvel Luke Parker Carly Frame Stuart Woodward (appointed September 2025)
## **Governing Document**
Constitution dated 17 October 2022
**Charity Registration Number Principal Address**
1200703 7 The Burnside, West Denton, Newcastle upon Tyne, NE5 5BR
## **Independent Examiner**
Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB
## **Bankers**
The Cooperative Bank
|**Contents**|**Page**|
|---|---|
|Charity Information|1|
|Trustees' Annual Report|2-4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8-15|
|Detailed Statement of Financial Activities with Comparatives|16|
Page 1
## Trustees' report for the year ended 31 August 2025
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2025.
## Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal object, as set out in its governing document, is to advance the Christian faith for the benefit of the public in accordance with our Statements of Faith.
## Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities involved providing services for prayer and worship, Christian teaching, pastoral care, and outreach work in the community.
This year, we have seen growth in the number of people engaging with the regular Sunday services and have sought to ensure that they remain welcoming and accessible to all whilst providing solid Christian teaching. We have integrated 15 new members into the church, many of whom are now involved in different church activities.
We have cared for several members through extremely difficult personal circumstances, including bereavement and significant mental/physical health issues.
Significantly, we also secured the purchase of our church building and have begun to apply for funding to enable us to make some important repairs and exciting renovations.
We also secured funding to employ a Community Worker. We have appointed someone to this role to begin in April 2026 on a 3-year, part-time basis. We hope she will equip our church community to reach out to local people more impactfully – especially those who have difficult life circumstances.
Our weekly events continue to be attended well. Across our community café, two youth clubs and our baby/toddler group we are welcoming around 120 people into the building each week.
We continued to run “ad-hoc” events such as craft mornings, messy church, fun day and a holiday club for children/families. And pub quizzes and movie nights for adults. These have been great for establishing relationships with local people and inviting them into the church community.
We have continued to foster a relationship with two local care homes to try to support residents and offer friendship and support. Several residents now attend the weekly café, whilst some attend our movie nights.
We also hosted another “weekend together” as a church, which was effective for growing the church community together and planning for the year ahead.
In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## Financial review
During the year income increased by £210,551, to £362,376, and expenditure increased by £13,307, to £83,924. As a result, surplus for the year increased by £197,244, to £278,452 and the charity's net assets increased by the same amount, to £382,885. Net current assets increased by £50,147, to £154,580.
Page 2
## Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £25,500 (which equates to about three months of unrestricted expenditure) so that the charity could continue to operate should income and/or expenditure vary adversely. At the year end, the charity held unrestricted cash of £122,943 and the charity is complying with its reserves policy.
## Governance
The trustees are responsible for setting policy and making operating decisions. They meet regularly to monitor the charity's activities. The day-to-day operation of the charity has been delegated to a leadership team led by the Pastor. New trustees are recruited and appointed either by the existing trustees by a majority vote or by the West Denton Pastors.
## Risk Statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks. We are pleased to report continued financial health and growth.
## Legal and administrative details
|_Charity name:_|West Denton Community Church|
|---|---|
|_Address for correspondence:_|7 The Burnside, West Denton, Newcastle upon Tyne, NE5 5BR|
|_Governing document:_|Constitution dated 17 October 2022|
|_Charity registration number:_|1200703|
|_Trustees responsible for_|_Appointed trustees:_|
|_managing the charity:_|Carly Frame|
||_Nominated Trustees (appointed by the West Denton pastors):_|
||Catherine Carvel|
||Luke Parker|
||Stuart Woodward(appointed 25 September 2025)|
|_West Denton pastors:_|Philip Carvel|
||Luke Parker|
||Bryan Spur|
|_Independent examiner:_|Sarah Crispin ACA,|
||Stewardship, 1 Lamb’s Passage, London, E1Y 8AB|
## Responsibilities of trustees
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 3
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Approval
This report was approved by the trustees and signed on their behalf by:
## Catherine Carvel
Catherine Carvel (Jun 30, 2026 08:20:16 GMT+1)
Catherine Carvel
> Date Jun 30, 2026
Page 4
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **WEST DENTON COMMUNITY CHURCH**
## **('the Charity')**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2025 on pages 6 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 8 to 9.
## **Responsibilities and basis of report**
As the charity’s trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sarah Crispin Sarah Crispin (Jun 30, 2026 09:17:23 GMT+1)
Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Jun 30, 2026
Page 5
## **WEST DENTON COMMUNITY CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations
3
Charitable activities
4
Investments
5
Other income
6
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
7
Raising funds
8
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
15
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
15|Unrestricted
Funds
£
279,501
1,348
948
152
281,949
79,913
1,428
81,341
200,608
137,948
338,556
39,054
377,610|Restricted
Funds
£
80,427
-
-
-
80,427
1,884
700
2,584
77,844
(137,948)
(60,104)
65,379
5,275|Total
Total
Funds
Funds
2025
2024
£
£
359,928
151,137
1,348
660
948
28
152
-
362,376
151,825
81,796
70,617
2,128
-
83,924
70,617
278,452
81,208
-
-
278,452
81,208
104,433
23,225
382,885
104,433|
|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The notes on page 8-16 form part of these accounts.
Page 6
## **WEST DENTON COMMUNITY CHURCH**
## **BALANCE SHEET**
## **AS AT 31 AUGUST 2025**
|Note
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank and in hand
12
**CREDITORS: Amounts falling**
**due within one year**
13
**Net current assets / (liabilities)**
**TOTAL NET ASSETS**
**FUND BALANCES**
15
Unrestricted Funds
General funds
Restricted Funds|Unrestricted
Funds
£
228,305
228,305
30,639
122,943
153,582
(4,277)
149,305
377,610
377,610
377,610
-
377,610|Restricted
Funds
£
-
-
-
6,421
6,421
(1,146)
5,275
5,275
-
-
5,275
5,275|Total
Funds
2025
£
228,305
228,305
30,639
129,364
160,003
(5,423)
154,580
382,885
377,610
377,610
5,275
382,885|Total
Funds
2024
£
-|
|---|---|---|---|---|
|||||-|
|||||2,531
107,124|
|||||109,655
(5,222)|
|||||104,433|
||||||
|||||104,433|
|||||39,054|
|||||39,054
65,379|
|||||104,433|
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
## Catherine Carvel
---------------------------------------Catherine Carvel (Jun 30, 2026 08:20:16 GMT+1) Catherine Carvel
Jun 30, 2026 Date: ___________________
Charity number: 1200703
The notes on page 8-16 form part of these accounts.
Page 7
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **1 Statutory Information**
The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The previous year's accounts were prepared using the receipts and payments basis but, this year, the charity was obliged to prepare its accounts using the accruals basis. The results for 2024, which are comparatives quoted in these accounts, have been restated using the accruals basis (see note 18 for details).
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
- ii) The charity relies heavily on volunteers to carry out many of its core activities. In particular, volunteers play a vital role in running our Sunday children’s groups, midweek toddler groups, and youth clubs. They also lead our midweek connect groups and run our Café Connect ministry. Our Sunday services are further supported by dedicated welcome, music, and refreshment teams. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from events and courses.
Investment income represents income generated by the charity's assets and includes income from letting the charity's property and bank interest.
Page 8
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **2 Accounting Policies (cont.)**
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Expenditure on raising funds comprises the costs incurred on professional support for funding applications.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Freehold buildings
Over 50 years after taking account of the building's residual value
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
- i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
j) Critical accounting estimates and areas of judgement ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:
- i) The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.
- ii) The constructive obligation for grants payable is based on an assessment of the likely duration of the supported activity. Again this estimate is re-assessed annually and the obligation is adjusted to reflect current expectations.
Page 9
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **3 Donations**
|Donations of cash and similar
Other grants receivable
Gift aid recoverable
**4**
**Income from charitable activities**
Courses and events
**5**
**Investment income**
Property letting
Bank interest
**6**
**Other income**
Miscellaneous income
**7**
**Charitable expenditure**
**a**
**Costs incurred directly on specific activities**
Salaries, travel and expenses
Telephone and utilities
Ministry expenses
Youth and children's work
Outreach activities
Rent and rates
Grants payable (note 7c)
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Printing, postage and stationery
Subscriptions and professional fees
Bank fees
Equipment
Maintenance
Depreciation of tangible fixed assets
Insurance
**Total expenditure**|2025
£
331,669
500
27,760
359,928
2025
£
1,348
1,348
2025
£
933
15
948
2025
£
152
152
2025
£
50,211
1,063
5,818
2,833
401
225
60,550
6,742
67,292
2,880
2,880
586
3,606
25
1,281
2,376
2,306
1,444
14,504
81,796|2024
£
119,342
-
31,795|
|---|---|---|
|||151,137|
|||2024
£
660|
|||660|
|||2024
£
-
28|
|||28|
|||2024
£
-|
|||-|
|||2024
£
47,641
-
9,180
1,969
668
-|
|||59,457
3,400|
|||62,857|
|||660|
|||660
128
5,179
-
999
142
-
651|
|||7,760|
|||70,617|
The fee payable to the independent examiner for preparing and examining the accounts was £2,880 (2024: £660); in addition the charity paid £495 (2024: £490) to Stewardship for payroll bureau.
Page 10
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **7 Charitable expenditure (cont.)**
## **c Grants payable**
|Grants for UK and overseas mission
Grants for student ministry
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for student ministry
The charity's principal grants to institutions comprised:
Frontiers
UCCF
Grants to institutions for less than £1,000 each
**Cost of raising funds**
Fundraising costs|Institutions
£
4,520
1,830
192
6,542
Institutions
£
1,600
1,800
3,400|Individuals
£
-
-
200
200
Individuals
£
-
-
-
2025
£
3,800
1,650
1,092
6,542
2025
£
2,128
2,128|2025
£
4,520
1,830
392|
|---|---|---|---|
||||6,742|
||||2024
£
1,600
1,800|
||||3,400|
||||2024
£
1,000
1,800
600|
||||3,400|
||||2024
£
-|
||||-|
## **8 Cost of raising funds**
## **9 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
The average monthly number of employees during the year was 1 (2024: 1). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:
|Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Luke Parker
46,646
-
4,565
The following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Luke Parker
43,266
-
4,327|2025
£
51,211|
|---|---|
||51,211|
||2024
£
47,593|
||47,593|
Page 11
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **10 Tangible fixed assets**
|Cost
At 1 September 2024
Additions
At 31 August 2025
Accumulated depreciation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
**Debtors**
**Falling due within one year:**
Trade debtors
Gift aid recoverable
Prepayments and accrued income
**Cash at Bank and in Hand**
Cash at bank with immediate access
Petty cash
**Creditors: liabilities falling due within one year**
Trade creditors
Accruals|Freehold
Property
£
-
230,611
230,611
-
2,306
2,306
228,305
-
2025
£
858
27,697
2,084
30,639
2025
£
128,834
530
129,364
2025
£
2,543
2,880
5,423|Total
2025
£
-
230,611|
|---|---|---|
|||230,611|
|||-
2,306|
|||2,306|
|||228,305|
|||-|
|||2024
£
-
2,531
-|
|||2,531|
|||2024
£
107,124
-|
|||107,124|
|||2024
£
3,752
1,470|
|||5,222|
## **11 Debtors**
## **12 Cash at Bank and in Hand**
## **13 Creditors: liabilities falling due within one year**
## **14 Pension commitments**
During the year employer’s pension contributions totalling £4,565 (2024: £4,326) were payable to defined contribution personal pension schemes. Pension contributions of £1,065 were owing at the balance sheet date (2024: £540).
Page 12
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **15 Funds**
During the year the movements in the charity's funds were as follows:
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Building fund
Building purchase fund
Benevolent fund
Benevolent fund - youth
Aggregate of funds|Opening
balance
2025
£
39,054
39,054
-
65,379
-
-
65,379
104,433|Incoming
resources
2025
£
281,949
281,949
813
73,206
5,909
500
80,427
362,376|Outgoing
resources
2025
£
(81,341)
(81,341)
(700)
(638)
(746)
(500)
(2,584)
(83,924)|Transfers
in the year
2025
£
137,948
137,948
-
(137,948)
-
-
(137,948)
-|Gains and
losses
2025
£
-
-
-
-
-
-
-
-|Closing
balance
2025
£
377,610|
|---|---|---|---|---|---|---|
|||||||377,610|
|||||||113
-
5,163
-|
|||||||5,275|
|||||||382,885|
The transfer is due to the contribution from the building purchase fund to the purchase of the building, which is an unrestricted asset.
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year|General
Designated
funds
funds
£
£
228,305
-
30,639
-
122,943
-
(4,277)
-
377,610
-
Unrestricted Funds|Restricted
funds
£
-
-
6,421
(1,146)
5,275|2025
£
228,305
30,639
129,364
(5,423)|
|---|---|---|---|
||||382,885|
In the previous year the movements in the charity's funds were as follows:
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Building purchase fund
Aggregate of funds|Opening
balance
2024
£
8,225
8,225
15,000
15,000
23,225|Incoming
resources
2024
£
100,006
100,006
51,819
51,819
151,825|Outgoing
resources
2024
£
(69,177)
(69,177)
(1,440)
(1,440)
(70,617)|Transfers
in the year
2024
£
-
-
-
-
-|Gains and
losses
2024
£
-
-
-
-
-|Closing
balance
2024
£
39,054|
|---|---|---|---|---|---|---|
|||||||39,054|
|||||||65,379|
|||||||65,379|
|||||||104,433|
Page 13
## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **15 Funds (cont.)**
## **Analysis of net assets by fund**
In the previous year, the assets and liabilities of the various funds were as follows:
|Debtors
Cash at bank and in hand
Creditors falling due within one year||General
Designated
funds
funds
£
£
2,531
-
41,745
-
(5,222)
-
39,054
-
Unrestricted Funds|Restricted
funds
£
-
65,379
-
65,379|2024
£
2,531
107,124
(5,222)|
|---|---|---|---|---|
|||General
funds
£
2,531
41,745
(5,222)
39,054|||
|||||104,433|
## _Building Purchase Fund_
This fund holds donations received up to the date of the church building's acquisition that were intended to purchase the church building or to fund building renovations, capital repairs, etc. The fund was fully utilised following the purchase of the building.
## _Building Fund_
This fund comprises donations received since the acquisition of the church building to support ongoing property renovations, capital repairs, structural renewals, and major maintenance projects, ensuring the building remains safe and fit for ministry use.
## _Benevolent Fund_
This fund consists of donations given to provide practical support to those experiencing financial hardship within our community. In addition to crisis support, the fund is used to promote inclusion by enabling individuals to participate in church-led activities, training opportunities, or youth camps they might otherwise be unable to attend due to financial constraints.
## _Benevolent Youth Fund_
This specific fund is restricted exclusively to supporting children and young people. It is used to provide financial assistance, bursaries, or subsidies, ensuring that cost is not a barrier and allowing youth to attend Christian camps and events.
## **16 Transactions with related parties**
During the year the charity:
- a) received donations totalling £17,328 (2024: £25,000) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
Except as disclosed in note 9, 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **17 Members**
Each member of the charity has no liability if the charity is wound up.
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## **WEST DENTON COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **18 Reconciliation with previously reported funds**
During the year the charity received over £250k of income and so can no longer prepare the accounts under a receipts and payments basis. The previous year's results have been restated in line with the Charities SORP.
|_Reconciliation of reserves_
Previously reported reserves, at 31 August
Adjustments arising from conversion to accruals accounting
Gift aid receivable
Other debtor
Accounts payable
Accrual for independent examination
Accrual for legal fees
Re-stated reserves, at 31 August
Previously reported results
Adjustments arising from conversion to accruals accounting
Gift aid receivable
Other debtor movement
Accounts payable
Accrual for independent examination
Accrual for legal fees
Re-stated results
_Reconciliation of results_|2024
£
107,124
2,531
-
(3,752)
(660)
(810)
104,433
2024
£
84,481
2,531
(582)
(3,752)
(660)
(810)
81,208|2023
£
22,643
-
582
-
-
-|
|---|---|---|
|||23,225|
||||
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## **WEST DENTON COMMUNITY CHURCH**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations
3
Charitable activities
4
Investments
5
Other income
6
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
7
Raising funds
8
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
15
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
15||General
Designated
2025
2025
£
£
279,501
-
1,348
-
948
-
152
-
281,949
-
79,913
-
1,428
-
81,341
-
200,608
-
137,948
-
338,556
-
39,054
-
377,610
-
Unrestricted funds|Restricted
2025
£
80,427
-
-
-
80,427
1,884
700
2,584
77,844
(137,948)
(60,104)
65,379
5,275|Total
2025
£
359,928
1,348
948
152
362,376
81,796
2,128
83,924
278,452
-
278,452
104,433
382,885|||General
Designated
2024
2024
£
£
99,318
-
660
-
28
-
-
-
100,006
-
69,177
-
-
-
69,177
-
30,829
-
-
-
30,829
-
8,225
-
39,054
-
Unrestricted funds|Restricted
2024
£
51,819
-
-
-
51,819
1,440
-
1,440
50,379
-
50,379
15,000
65,379|Total
2024
£
151,137
660
28
-
151,825
70,617
-
70,617
81,208
-
81,208
23,225
104,433|
|---|---|---|---|---|---|---|---|---|---|
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